Shown Here:Introduced in Senate (09/19/2017)

This bill amends the Internal Revenue Code, with respect to the excise tax on tobacco products, to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes.

The bill revises the definition of "tobacco products," for purposes of such tax, to include any other product determined to be a tobacco product by the Food and Drug Administration. The bill also specifies that such products must be taxed at a level equivalent to the rate for cigarettes on an estimated per use basis.

The bill also makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand.

The tax rates for tobacco products must be adjusted for inflation after 2017.